[Congressional Record Volume 166, Number 136 (Friday, July 31, 2020)]
[House]
[Page H4214]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. PHILLIPS:
       H.R. 7917.-
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, clause 1 provides Congress with the 
     power to ``lay and collect Taxes, Duties, Imposts and 
     Excises.''